HomeMy WebLinkAboutO-544ORDINANCE NO.
BE IT ORDAINED by the City Council of the, City of Fairhope,
Alabama, that Ordinances # 2219 222, 2429 2571, 2689 3239 3339
342 and 342-A, License Schedule for the City of Fairhope, Alabama
are hereby repealed, and in lieu thereof there is hereby acted
a new Ordinance to be knoun as License Ordinance No,
as follows:
SECTION 1, LICENSE SCHEDULE. That the following be and the
same is hereby declared to be a schedule of the charges for licenses
for the calendar year beginning January 19 1975 and ending December
31, 1975, and the same is hereby levied for the calendar year 1975
and for each calendar year thereafter until the same has been amended
or repealed, on all persons engaged in any exhibition, trade, business,
vocation, occupation, profession or calling or doing any action here-
in specified within the corporate limits and the police jurisdiction
of the City of Fairhope. Said licenses shall be paid to the City of
F7airhope as set forth in the schedule of licenses as follows:
1. ABSTRACTOR OF TITLE(Professional Hates Apply)
2. ADJUSTORS OF INSURANCE CLAIMS.(Professional Hates Apply)
3. ADVERTISING. (Merchants General Hates Apply)
4. AGENTS. Each person taking orders for any article of
merchandise and/or delivering same in person or by agent shall pay
the same license as regular merchant in such business, profession or
calling.
5. AIR CONDITIONING. (Merchants General Rates Apply„ For aid
conditioning contractors and subcontractors, see contractors and sub-
contractors.
6. A14BULANCES AND AMBULANCE SERVICE, for each ambulance in ser-
vice:
For the first such ambulance - - - - - - - - - - - - - $ 35.00
And for each additional ambulance - - - - - - - - - - 10.00
No license shall be issued for the operation of an ambulance, or
the offering of an ambulance service within the city until consent to
use the streets, avenues and alleys of the city for such purposes has
been granted by the governing body of the city.
7. ANTIQUES. (Mer'chants General Bates Apply)
8. ARCHITECT, (Professional Rates Apply)
9, ASPHALT PLANT. (Manufacturers Rates Apply)
10. ATTORNEYS AT LAW. (Professional Bates Apply)
11. AUDITORS AND PUBLIC ACCOUNTANTS (Professional Rates Apply)
12. AUCTIONEERS.(Professional Rates Apply)
13. AUTOMOBILES.
(a) Automobile dealers, including repair garage, body shops, paint
shop, handling attachments, accessories, replacements, supplies and
automobile rentals: For each such place of business for the first
$400,000,00 or less, of annual gross receipts from such business
- - - - - - - $250.00
Where gross receipts from such business exceed $4009000.00 for the
next preceding year, an additional amount equal to 1/20 of 1% of
total annual gross receipts in excess of $$400,000.00.
(b) Automobile parking lot. (Merchants General Rates Apply)
(e) Used car lot: Each lot where secondhand automobiles are bought
and sold, not in connection with authorized dealer: For each such place
of business for the first $1009000.00 or less of annual gross receipts
from such business - - - - - - - - - - - - - - - - -- $100,00
Where gross receipts from such business exceed $1009000,00 an addition-
al amount equal to 1/20 of 1% of total annual gross receipts in
excess of $100,000,00 from such busine:ss.
(d) Autowobile t1ro vulcanizing station or recapping, whether done
in the city or sent oat- of town (Merchants General mates Apply)
(e) Automobile mechanic (not employed by licensed garage) not employ-
ing any help. (Merchants General Bates Apply)
(f) Automobile repair and body shop or garage. (Merchants General
Bates Apply)
(g) Automobile accessories, dealers -maintaining regular places of
business (Merchants General gates Apply)
T
(h) Mechanical car wash. (Merchants General Rates Apply)
(1) Automobile Storage. (Merchants General Bates Apply)
(j) Automobile wreckers and/or automobile junk dealers. (See Junk
Dealers)
(k) Automobile U-Drive-It or cars or trucks for rent, and/or lease,
first three - - - - - - - - - - - - - - - - - - -$ 35.00
Each additional- - - - - - - - - - - - - - - - - -- 10.00
(1) Automobiles, selling at auction, per day - - - - - - $ 200.00
14. AWNINGS, selling, manufacturing or erecting. (Merchants General
Bates Apply)
15. BAKERIES.
(a) Without manufacturing facilities located within the city or
Its police jurisdiction. (Groceries Rates Apply)
(b) Each person, firm or corporation operating a bakery with
manufacturing facilities located within the city or its police juris-
diction shall pay a license based on the gross annual receipts of such
business as follows:
On less than $20, 000 - - - - - - - - - - - - - - - -$ 25.00
$209000 and less than 40,000 - - - - - - - - - - - - 50.00
409000 and less than 860,000 - - - - - - - - - - - - 75.00
y609000 and less than $80,000 - - - - - - - - - - - - 100.00
$809000 and less than $100,000 - - - - - - - - - - - - 125.00
And also 1/30 of 1% of all gross annual receipts of $100,000,00
and above, with a maximum total license of $300.00.
16. BANKRUPT and FIRE SALES. Each person, other than the original
bona fide owners, selling goods, wares, or merchandise as an insurance,
bankruptcy, morgage, insolvent, assignee's, executor's, administrator's
receiver's, trustee's removal or closing out sale, or a sale of goods
wares and merchandise damaged by fire, smoke, water or otherside, shale
pay a license of - - - - - - - - - - - - - - - - - - - --$250.00
17• BARBERSHOP, one chair - - - - -- - -- - - - - - - - 35•00
Each additional chair - - - - - - - - - - - - - - -- 7.50
18. BANKS (See Building and Loan Associations.)
19. BEAUTY SHOP, first operator---- •-- - - - - - - - - - $ 35.00
Each additional operator - - - - - - - - - - - - - - 7.50
20, BILLIARD ROOM OR POOL BOOM, or other establishment where billiard
tables or pool tables are operated, for use of which money or other
compensation is charged:
For first table which is operated, per year or fractional part
- $ 50.00
For each additional table operated, per year or fractional
part - - ---------------- - - - - -- $25.00
21. BILLING SERVICE. (Professional Bates Apply)
22, BLACKSMITH SHOP (Same as Repair Shop)
23. BOATS for hire, per year or fractional part- - - - - -$ 35.00
24, BONDS. Any person or agent, making appeal or appearance bonds
in any court for profit - - - - - - - - - - - - - - -- $100.00
25. BOOK STORE (Merchants General Bates Apply)
26, BOTTLING WORKS.
(a) With bottling facilities located within the city or its
police jurisdiction (Manufacturers Rates Apply)
(b) Without bottling facilities located within the city or its
police jurisdiction. (Groceries Raves Apply)
27. BOWLING or BOX ALLEY, first alley- - - - - - - - - - -$ 75.00
Each additional alley - - - - - - - - - - - - - - - - 10.00
28. BOX, BASKET or CRATE FACTORY. (Manufacturers Rates Apply)
29. BRICK FACTORY. (Manufacturers Rates Apply)
30. BROKERS or their representative dealers in stocks, bonds or
furnishing maket quotations. (Professional Bates Apply) Gross receipts
shall apply only to commissions, salaries, or other payment for
services rendered or property sold.
31. BROOM FACTORY.
(Manufacturers Rates Apply)
32. BUILDING AND LOAN ASSOCIATION and/or SAVINGS AND LOAN ASSOCIATION
and BANKS � -t+.. .� s€ _;;�.,,: where capital
surplus, reserve
and undivided profits are less than
509000.00 - -
- - - - - - - - ._ .. .. - - - -
- - 10.00
509000,00 and
less than $1009000.00 - - - - -
- - - 20.00
6�1 1009000,00 and
less than $1509000,00 - - - _ _
- _ _ �0,00
1509000.00 and
less than $2009000.00 -
0.00
200t000.00 and
less than 62509000,00 - - - - -
- - - 50-00
2509000,00 and
less than 300,000.00 - - - - -
- - - 60.00
$►3009000,00 and
less than $3509000,00 - - - -
- - - - 70.00
$3509000,00 and
less than 009000,00 - - - - -
- - - 80.00
4009000,00 and
50,000.00 - - - - -
loss thanFe.00
- - - - 90.00
4509000,00 and
less than ,000.00 - - - - -
u
- - --100.00
95009000-00 and
loss than $6009000.00 - - - - -
- - --110.00
$6Qo, 000.00 and
over
125.00
The term "undivided profits," as used in this schedule, shall be
construed to mean the undivided profits as shown by
the books of the
operator, together with the report made by said operator to the
superintendent of banks of the State of Alabama for
the last preced-
ing calendar year.
33• BURIAL ASSOCIATIONS receiving fees or premiums from members,
same as insurance.
34. BUSINESS COLLEGE -a-- - - - - - - - - - - - - - -- 50.00
35• BUSINESS MACHINES, agents or dealers. (Merchants General Rates
Apply)
36. BUS LINES, City. Each person engaged in the operation of a bus
line or bus lines furnishing local service within the city shall pay
a license of - - - - - - - - - - - - - - - - - - - -- $250.00
37. BUS TERMINAL, each - - - - - - - - - - - - - - - - 25.00
38. BUTANE GAS. Each person dealing in, selling or delivering
butane, propane and similar types of gas or fuel commonly knoam as
bottled gas. (Merchants General Rates Apply)
39. BUYING, SELLING AND EXCHANGING SECONDHAND GOODS. (V4rehants General
Bates Apply)
40, CABINET MAKERS or WOODWORKING SHOPS. (Merchants General Bates Apply)
41. CANDY. Each person or firm engaged in the business of selling or
distributing to merchants from trucks or otherwise, package candy,
nuts, peanut butter sandwiches, potato chips, either one or an
number of the above mentioned products. (Groceries Rates Apply
42. CARTRIDGES, SHELLS and AMMUNITION. (Merchants General Bates Apply)
43- CEMENT, or CONCRETE PRODUCTS MANUFACTURERS. (Manufacturers Rates
Apply)
44. CEMENT DEALERS. (Merchants General Bates Apply)
45. CEMETERIES- - - - - - - - - - - - - - - - - - - -- $100.00
46. CHEESE PLANT. (Manufacturers Bates Apply)
47. CHICKEN PROCESSING PLANT. (Manufacturers Bates Apply)
48. CHIROPODIST or CHIROPRACTOR. (Professional Rates Apply)
49. CIGARETTES, CIGARS TOBACCO AND SNUFF. Wholesale Dealer,
(Groceries Rates Apply;
50- CIGARETTES, CIGARS, TOBACCO AND SNUFF, Retail Dealer. (Groceries
Rates Apply)
51, CIRCUS, per day - - - - - - - - - - - - - - - - -- $200.00
(a) Each side show, concession stand, rides or stand in commeet-
Ionwiththeabove------------- - - - - -- 25-00
(b) Any street parade in connection with above - - - 100.00
52, CLINICS. (See Hospital)
53• CLUBS, SOCIAL. Each person engaged in the operation of a social
club, operated for a profit, and offering to members or others facili-
ties for dining, dancing, entertainment, eta., must obtain a license
for such activities and shall pay a licnese tax of - - - $100,00
54. COAL. (Merchants General Rates Apply)
55- COIN OPERATED MACHINES. (See Vending MACHINES)
56. COLD STORAGE PLANTS. (Manufacturers Hates Apply)
57. C �C2ION AGENCY or CREDIT ASSOCIATION. (Merchants General Rates
Apply
58. COLLECTORS. (Professional mates Apply)
59. CONFECTIONERS. (Same as Restaurants)
60. CONCRETE PLANTS. (Manufacturers Hates Apply)
61. CONTRACTORS AND SUB -CONTRACTORS.
(a) Any person, firm or corporation accepting orders, contracts or
subcontracts and every person who undertakes to assume authority or
control, or who supervises, mnages or directs the work of others, or
who is delegated by the owner to so do, whether at a fixed price or
on a cost-plus basis for doing any work on or in any building or
structure, or shall accept contracts or subcontracts to do any paving,
or curbing, or contract or sub-contraot to excabate earth, rook or
other material, or contract or subcontract to construct highways,
bridges, dams, or railroads, or contracts or suboontraets for any
other type of construction work shall pay a license based on his gross
annual receipts as follows:
On less than $10,000 - - - - - - - - - - - - - - - - - $ 35.00
10,000 and.'less than 040,000 - - - - - - - - - - - - 50.00
0,000 and less than $6o,000 - - - - - - - - - - - - 75.00
60, 000 and above - - - - - - - - - - - _ - - - - - 100.00
and in addition thereto, fifty cents ($-50) on each thousand dollars
01,000.00) or fraction thereof of the contract price or the total
cost to such licensee, whichever is greater, of each project for which
a building permit is required by law. Said additional sum shall be
paid prior to the commencement of work on any such project and it
shall be illegal to do or perform any such work within the city with-
out first paying said sum, which is levied in addition to any per-
mit or inspection fees otherwise required by this Code.
(b) Each person, firm or corporation engaged in the business of
constructing houses or buildings on contract, or who constructs two
or more houses or buildingsin any one cklendar year, whether on
contract or otherwise, or who maintains an office in the city used
in connection with such construction within.or without the city, shall
pay the license tax as above provided.
(e) No permits for work of any kind for which a license is requir-
ed by (a) or (b) above shall be issued to a contractor, owner or any
authorized agency until all license taxes have been paid, unless
herein otherwise provided.
(d) All general contractors shall upon request furnish the build-
s ng inspector or the license inspector with a full and complete list
showing the names, addresses and license numbers of all subcontract-
ors to whom any work has been let or sublet to be done and will not
allow any work to be done by such subcontractor until the required
license due by .said subcor! ti ; too, has been paid, If all subcontractis
have not been closed or awarded at the time application is made for a
permit by the general contractor or by the owner, the general contrac-
tor or the owner shall not allow any work to proceed by any sub-
contractor until such subcontractor has exhibited to him his city
license for the work to be done on the job, unless he is certified
by the license department or by the building inspector as having paid
the city license due by him. In the event that no general contract
has been let by the owner, then the owner shall be subject to all of
the provisions herein required of general contractors.
(e) Persons contracting for a portion of the work under a
licensee who has paid the additional per job license tax of fifty
cents per thousand dollars or fractional part thereof, as above provi-
ded based on the total cost of work to be done, shall not be subject-
ed to such additional sum provided; however, nothing herein shall be
construed to exempt any person, firm or corporation from the payment
of the annual license tax-' above set forth based upon gross annual
receipts.
62. COTTONCOIvPRESS------------ - - - - -- $200.00
63- COTTON BROKERS. (Professional Hates Apply)
64. COTTON DEALERS, buying and selling for their own account $100.00
65- COTTON GINS (Manufacturers Rates Apply)
66. COTTON GIN REPAIR SHOP. (Same as RPapri Shop)
67. CREDIT ASSOCIATION or COLLECTION AGENCY. (Professional Rates
Apply)
68- COPPER MILL or TUBE PLANT. (Manufacturers Rates Apply)
69. DAIRY PRODUCTS PLANTS. (Manufacturers Rates Apply)
70. DANCING SCHOOLS. (Professional Rates Apply)
71. DELICATESSEN (Same as Restaurant)
72- DELIVERY. (See Unloading Privileges)
73• DENTISTS. (Professional Bates Apply)
74. DENTAL or OTHER LABORATORY. (Nerchants General Rates Apply)
75• DIAPER SERVICE. (Merchants General Rates Apply)
76. DETECTIVE AGENCY. (Professional hates Apply)
77. DIRECTORY. Each person making, compiling, selling or offering
for sale _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ $ 100,E 00
78. DOCTORS (Professional Rates Apply)
79. DRUG STORES (Menccants General Rates Apply)
80. DAY CLEANERS (See Laundry)
81. ELECTRIC, GAS and/or MECHANICAL REFRIGERATION DEALER, Merchants
General Rates Apply)
82. EGG DEALER, Maintining place of business where eggs are bought,
collected, processed and shipped. (Groceries Bates Apply)
83. ELECTRICIANS. (Same as Contractors, Merchants General Bates
Apply to any sale of goods or wares).
84. ELECTRIC APPLIANCES. (Merchants :General Rates Apply)
85. ELECTRICAL SUPPLIES. (Merchants General Bates Apply)
87. ENGINEERING. (Professional Rates Apply)
88.''ENTERTAINMENT, Any type of entertainment not otherwise provided
for where charges are made for admission not for religious or
charitable or school purposes, per day_ _ _ _ _ _-$;100.00
89. EXPRESS COMPANIES. A license tax of $75.00 is levied on express
companies having office in the city for the purpose of forward-
ing merchandise from this city to other pointas in the state
and from points in the state to this city, or from one point
to another point between them - - - - _ - _ - _ _ _ $ 75.00
90. EXTERMINATORS -DISINFECTANTS, INSECTICIDES and/or EXTERMINA-
TORS. !.(Merchants General Bates Apply)
91. FARM EQUIPMENT AND IMPLEMENT DEALERS (Same As Automobile Dealers)
92. FERTILIZER FACTORY. (Manufacturers Bates Apply)
93• FERTILIZER DEALER. (Merchants General Rates Apply)
94, FINANCE COMPANY. Each person engaged in discounting or buying
conditional sales contracts, drafts, acceptances, notes or
mortgages on personal property or financing personal property
purchase contracts shall pay an annual license of_-$300.00
95. FISH (Same As Grocery Stores)
96. FLORIST (Merchants General Rates Apply)
97• FOUNDRIES---------------------$75.00
98. FOUNTAINS, dispensing soda water or other like beverages,
Including ice cream. (Same as Restaurants)
99• FROZEN CUSTARD MACHINES. (Same as Restaurants.)
100. FROZEN FOOD DISTRIBUTORS. (Groceries Rates Apply)
101. FRUIT DEALERS (See Produce)
102. FUR STORAGE. (See Laundry)
N
103. GASOLINE. Each person engaged in the business of selling
gasoline at retail or operating a gasoline filling station shall
pay a license tax as follows:
First Pump - - - - - - - - - - - - - - - - - - - -$ 25.00
Each Additional Pump - - - - - - - - - - - - - - - 5.00
This license shall include sales of kerosene, but not the sale
of merchandise such as tires, batteries, accessories, etc.,
for which a merchant -general license must be paid. Gross
receipts from sales of gasoline should not be included in the
computation of any other license required.
103.1 GASOLINE - WHOLESALE
Each person engaged in the bushess of selling gasoline and other
petroleum products at wholesale or delivering gasoline within
the City of Fairhope shall pay a license tax of - - $150.00
104. GRAIN, FLOUR OR COHN ELEVATOR MILL. (Manufacturers Bates Apply)
105. GRIST MILL AND HAMMERMILL. (Manufacturers gates Apply)
106. GROCERY (Groceries rates Apply)
107. GROCERIES RATE. Each person, firm or corporation operating
a business or selling goods for which the Groceries Rates
apply shall pay a license based on his gross annual receipts as
follows:
On less than $10,000 ----------------$35.00
$$10,000 and less than 020,000 - - - - - - - - - - - 50.00
920,000 and less than $30,000 - - - - - - - - - - - - 75.00
309000 and less than 40,000 - - - - - - - - - - --100.00
$40,000 and less than 950,000 - - - - - - - - - - --125.00
and also 1/20 of 1% on all gross annual receipts above
$509000.00.
108. GROCERIES WHOLESALE RATE. Each person, firm, or corporation
operating a wholesale business, or selling goods and entitled
to the wholesale rate shall pay a wholesale license in lieu of
the Groceries Bate based on his gross annual receipts as follows:
On less than $40,000----------------$50.00
040,000 and less than $60,000 - - - - - - - - - - - 75.00
$60,000 and less than $80,000 - - - - - - - - - - --100.00
$80,000 and less than $100,000 - - - - - - - - - - - 125.00
and also 1/30 of 1% on all gross annual receipts above
$1009000.00.
109. HATCHERIES. (Manufacturers Hates Apply)
110. HOSIERY MILLS. (Manufacturers Rates Apply)
111. HOSPITAL and/or CLINIC. Each person operating a:hospital,
clinic, rest home or sanatorium for profit shall pay a license
tax of:
First 10 beds - - - - - - - - - - - - - - - - - - - $100.00
For each additional bed - - - - - - - - - - - - - - 5.00
This license covers hospital operation only; any other business
requires separate license.
112. HOTELS AND MOTELS
For 15 rooms or less ----------------$150.00
Each additional room - - - - - - - - - - - - - - -- 3.00
This license applies only to hotel operations. Restaurant,
or other business, requires separate license.
113. ICE CREAM FACTORY. (Manufacturers Rates Apply)
114. ICE CREAM DISTRUBUTORS. (Groceries Bates Apply)
115• ICE FACTORY. (Manufacturers Hates. Apply)
116. INFANT DIAPER SERVICE. (Merchants General dates Apply)
117• INSULATION. Each person engaged in installing insulation meter-
ials in buildings b use of power driven machines. (Merchants
General Bates Apply
118. INSURANCE. Each person engaged in the insurance business,
except fire and marine, and fraternal benefit organizations,
shall pay as a license tax $10.00 and also $1.00 on each
$100.00 or major fraction thereof, of the gross premiums less
the return premiums, received during the preceding year, on
policies issued during such year, to.citizens of this city, and
in the event such person has not heretofore engaged in such bus-
iness in the city, then and in that event the sum of $10,00
shall be paid at the time of taking out license and at the end
of the year settlement shall be made with the city upon the
same percentage basis as herein provided immediately preceding.
Each person engaged in the business of fire or marine insurance
shall pay four per cent (4%) of the gross premiums, less the
return premiums on policies issued during the preceding year on
property located in the city, Each person engaged in the
business of fire or maring insurance business for the first
time in the city shall pay $10,00 at the time of taking out
such license and at the end of the year the person and the city
shall adjust the license upon the basis of four per cent of the
gross premiums collected on policies issued during the preced-
ing year in the city. It is hereby provided that on the 31st
day of December of each year, or within sixty (60) days there-
after, each insurance company, or person engaged in such business
shall furnish the city clerk a statement, in writing, duly
authorized and certified by someone authorized to make the
same, showing the full and true gross amount of such premiums,
less return premiums, received during the year, and shall
accompany such statement with the amount of the license due
according to the schedule. A failure to furnish such stave-
ment shall constitute just cause to decline issuance of a
license to such person.
119• JUNK DEALER, AUTOMOBILE WRECKER and/or AUTOMOBILE JUNK DEALER,
INCLUDING THOSE HANDLING SCRAP METAL, BONES, PAPER AND KAGS.
r'or each place of business, for the first $400,000 or less of
annual gross receipts for such business - - - - - -$ 250,00
.and in addition thereto, where gross receipts for such business
exceed $400,000, an additional amount equal to 1/20 of 1% of
the total annual gross receipts in excess of $400,000,
120. LAUNDRIES. Each laundry and/or other business licensed under
this section engaged in business in this city whether or not
maintaining a regular place of business in this city shall pay
a license tax of - - - - - - - - - - - - - - - -- $150.00
and in addition 1/10 of 1% of all gross annual receipts above
$509000.00.
(a) Dry Cleaning only- - - - - - - - - - - - - - - $100.00
(b) Dry Cleaning establishment maintaining shirt laundry
service in addition to above license - - - - - - -- $ 25.00
No additional license required for pcik up stations not perform-
ing any laundry, or cleaning services.
121. LAUNDRIES, SELF-SEt3VICE. Any person operating any self-service
laundry;
For first 10 machines or less than 10- - - - - - - -$ 50.00
For each additional machine over 10 - - - - - - - - 2.00
122. LINEN and/or WASHABLE CLOTHING supply or rental service.
(Same as Laundry)
123. LIVESTOCK BROKER. (Mencanats General mates Apply)
124, LIVESTOCK DEALER, bating and selling on their own account:
- - - - - - - - - --- - - - - - - - - - - - - - 6 35.0 0
125. LOAN COMPANIES, individual. or company making short term loans:
- - - - - - - - - - - - - - - - - - - - - - - - - - $300, 00
126. LUMBER or BUILDING MATERIALS DEALER or YARD.
(a) Lumber yard or dealer in lumber maintaining regular lumber
yard and possessing office and bona fide stock of lumber and
maintaining sales and service facilities adequate to the needs
of retail trade area serviced and maintaining an office acc-
essible to and open to the public, per year or fractional
part, retail - - - - - - - - - - - - - - - - - - - $100.00
For the first $50,000 or less of gross receipts from such
business during the next preceding year and where gross receipts
from such business exceed $50,000 additional license in such
an amount as will equal 1/10 of 1% of such total annual gross
receipts in excess of $50,000 but not exceed $100,000,00
from such business during the next preceding year and where
gross receipts exceed $100,000.00 for the next preceding year
shall pay a further additional license in such amount as will
equal 1/20 of 1% of such total annual gross receipts in excess
of $100,000,00 from such business during the next preceding
year.
(b) WHOLESALE--------------_----$150.00
For the first $50,000 or less of gross receipts from said business
during the next preceding year and where gross receipts from
such business exceed $50,000 for the next preceding year shall
pay an additional license in such an amount as iwll equal
1/10 of 1% of such total annual gross receipts in excess of
$50,000 but not to $100,000 from such business during the next
preceding year and where gross receipts exceed $100,000,00 for
the next preceding year shall pay a further additional license
in such amount as will equal 1/20 of 1% of such total annual
gross receipts in excess of $100,000,00 from such business
during the next preceding year.
(c) Lumber and building materials. Each person or agent thereof,
delivering lumber or building materials from outside the city to
any person except a licensed lumber dealer or lumber yard, whether
delivering to a job on which such person has a contract or
delivering to any person - - - - - - - - - - -- - - $150.00
For the first $50,000,00 or less of gross receipts from said
business during the next preceding year and where gross
receipts from such business exceed $50,000.00 for the next
preceding year shall pay an additional license in such an amount
as will equal 1/10 of 1% of such total annual gross receipts
in excess of $509000.00 but not exceed $100,000.00 from such
business during the next preceding year and where gross receipts
exceed $100,000,00 for the next preceding year shall pay a
further additional license in such amount as will equal 1/20
of 1% of such total annual gross receipts in excess of $100,000
from such business during the next preceding year.
127, LUNCH STANDS. (Same as Rgstaurants) (No license shall be issued
under this subdivision except upon presentation to the City
Clerk of a certificate from the county health officer, as re-
quired by law.)
128. MACHINE SHOP OR WORKS. (Manufacturers fates Apply)
129, MACHINERY. Each agent or dealer handling heavy construction
machinery and equipment sale and/or rentals:
For each such place of business for the first $500,000.00 or
less of annual gross receipts from such business --250.00
Where gross receipts from such business exceed $500,000,00
for the next preceding year an additional amount equal to 1/40
of 1% of total annual gross receipts in excess of $5009000.00
shall be paid.
130. MAIL ORDER HOUSE and/or STORE. (Merchants General Rates Apply)
131• MANUFACTURERS RATES. Each person, firm or corporation engaged
in a business for which the manufacturers rates
apply shall
pay the following license, based on his gross
annual receipts
as follows:
On less than $40,000.00 - - - - - - - - - - -
- - - $ 50.00
$40,000.00 and less than $80,000,00 - - - - -
- - - 100.00
$80,000.00 and less than $100,000.00 - - - - -
- - 125.00
$1009000,00 and less than $120,000.00 - - - --
- - - 150.00
$1200000.00 and less than $140,000.00 - - - -
- - - 175.00
$1409000,00 and less than $160,000.00 - - - -
- - - 200.00
$1609000.00 and less than $180,000.00 - - - -
- - - 225.00
$1809000.00 and less than $200,000.00 - - - -
- - --250.00
Where gross annual receipts are two hundred thousand dollars
($260,000.00) or over, shall pay, in lieu of the above license
schedule, a license based on the total undepreciated
cost of
buildings, machinery, and equipment (excluding
licensed rolling
stock) in accordance with following schedule.
Where the total
undepreciated cost of buildings, machinery and
equipment (ex-
cluding licensed rolling stock) is less than 0500,000,00
-- - - - - -------- - - - - --
$300.00
$500,000.00 but less than $1,000,000,00 - - -
- - 400.00
100009000.00 but less than 3000000.00 -
- 500.00
_
3,000,000.00 but less than 69500*000.00 -
_ _
750.00
6,500,000.00 but less than -1090009000,00--------
-1000.00
10,000,000.00 and over -
- 1500.00
132- MANUFACTURER OF FOOD SPECIALTY ITEMS. (Manufacturers Bates Apply)
133- MANUFACTURING PLANTS, not otherwise specifically classified.
(Manufacturers Bates Apply)
134. MARBLE, MONUMENT OR STONE YARD. (manufacturers Bates Apply)
i35. MATTRESS MANUFACTURERS(Manufacturers Bates Apply)
136. MEATS. (Groceries Hates Apply)
137. MERCHANTS GENERAL BATES. If any
person, firm or corporation
operating a business,
performing
a service, or furnishing or
selling goods, wares,
merchandise
or other products, for which
no classification is herein otherwise provided, each shall pay
a license based on his
gross annual receipts as follows:
On less than $5000
- - - - - -
- - - - - - - - - $ 35. o0
$5,000 and less than
$20,000 - -
- - - - - - - - -- 50.00
$209000 and less than
0309000 - -
- - - - - - - - - 75.00
and less than
$40,000 - -
- - - - - - - - - 100.00
1309000
409000 and less than
509000 - -
- - - - - - - - - 125.00
50,000 and less than
96o.000 - -
- - - - - - - - - 150.00
609000 and less than
70000 - -
8809000
- - - - - - - - - 175.00
709000 and less than
- -
- - - - - - - - - 200.00
809000 and less than
$909000 - -
- - - - - - - - - 225.00
$909000 and less than
$1009000 -
- - - - - - - - - 250.00 -
and also 1/10 of 1% on all gross
annual receipts above
$1009000.00.
138. MERCHANTS GENERAL BATES -WHOLESALE. Each person, firm or
corporation operating awholesale business, or selling goods and
entitled to the wholesale rate shall pay a wholesale license
In lieu of the Merchants General lutes on his gross annual
receipts as follows:
On less than $40,000 - - - - - - - - - - - - - $ 50.00
$40,000 and less than $6o,0oo - - - - - - - - 75.00
$60,000 and less than $80,000 - - - - - - - - - - 100.00
$80,000 and less than $100,000 - - - - - - - - - - 125.00
N
1009000
and
less
than
09000
M09000
- - _ _ _ _ _ - _ $ 150.00
1209000
and
less
than
-
175.00
$1405000
and
less
than
$1609000
- - - - - - - - - 200.00
and
less
than
$1809000
- - - - - - - - - 225.00
81609000
180t000
and
less
than
$2009000
- - - - - - = - - 250.00
And also
1/20
of
1% on
all gross
annual receipts above
$2009000.00.
139. MERCHANT TAILOR. (Merchants General Hates Apply)
140. MILK DISTRIBUTORS. (Groceries Hates Apply)
141, milk processing plant. (Manufacturers Rates Apply)
142. MILLS COOPERAGE OR HEADING MILL. (Manufacturers ;dates Apply)
143. MOLASSES STORAGE and/or MIXING PLANT (Manufacturers bates Apply)
144. MONUMENTS, selling or erecting same. (Merchants General Hates
Apply)
145. MORTGAGE BROKERAGE COMPANY. (Professional Hates Apply)
146. MOTELS (See Hotels and Motels)
147. MOTORBOATS, YACHTS, AND PLEASURE BOATS,(Merchants General Rates
Apply)
148. MOTORS for motor boats. (Merchants General Hates Apply)
149• Motor Trucks and TRAILERS. Any person engaged in the business
of furnishing transportation of persons or property for hire
for a particular person, under special contract, and doing
business in the city by receiving passengers or freight for
transportation for hire from this city to other points in
Alabama, or who receive passengers or freight for transportation
for hire from other points in the state to this city, and who is
not engaged in transporting solely and wholly within the limits
of the city, shall pay the following privileges license or
privilege tax:
One Truck ---------------------$50.00
Each additional Truck - - - - - - - - - - - - - - - 20.00
150. MOTOR CARRIER. Each, as defined by Title 48, Section 301(1) H,
Code of Alabama, 1940, doing business in the city by receiving
passengers or freight for transport or hire from this city to
another point in Alabama or from another point in Alabama to
this city ---------------------3100.00
151. MOTORCYCLES. (Merchants General Hates Apply)
152• MOVING PICTURES. (See Picture Shows)
153• MULTIGRAPH OR MIMEOGRAPH printing. (Merchants General Rates
Apply)
154• MUSIC SERVICES. Each person furnishing music or other types of
entertainment to places of business for a service fee where
such services are furnished by wire connections or remote control.
(Professional mates Apply)
155• NEWSPAPEt3S. (Manufacturers Bates Apply)
156. NEWS DEALERS, selling papers, magazines or other periodicals.
(Merchants General Dates A;�plir)
157. NEWS DEALEa delivering newspapers, magazines or other periodi-
cals not published in the city - - - - - - - -- - $ 50.00
158. NURSEr3Y or agent selling or delivering shrubbery or other
nursery stock. (Merchants General Rates Apply)
159. NURSING HOME. (Same As Hospitals)
160. OIL MILL. (Manufacturers Rates Apply)
161. OLD RAGS. Each person selling or renting grease rags or deliver-
ing same to be used in garages and elsewhere. (Merchants General
Rates Apply)
162.
OPTICIAN or dealer in spectacles or eye glasses exclusively.
Professional Rates Apply)
163.
OPTOMETRISTS, OCULISTS, and others examining eyes
or prescribing
or fitting eyeglasses. (Professional Rates Apply)
164.
PAINT SHOP. (Merchants General Rates Apply)
165.
PASTEURIZING PLANT. (Manufacturers Rates Apply)
166.
PAWNBROKERS, or agent--------------$250.00
167.
PEDDLERS OR ITINERANTS. (See Agents)
168.
PHOTOGRAPHER. (Professional Rates Apply)
169.
PHOTOSTATIC and/or PHOTOSTAT RECORDS. (Merchants
General Rates
Apply)
170•
PIANO OR ORGAN OR PHONOGRAPHS OR OTHER MUSICAL INSTRUMENTS.
(Merchants General Rates Apply)
171.
PICTURE SHOW OR MOVING PICTURE THEATER - - - - -
--$100.00
172. PISTOLS. Each dealer in pistols, bowie knives, or dirks,
whether principal stock in trade or not - - - - - -$ 100.04.
Special Public Policy License applies regardless of other
license.
173• PLANING MILL. (Manufacturers Rates Apply)
174. PLASTIC MOULDERS. (Manufacturers bates Apply)
175• PLUMBER, GAS AND STEAivi FITTERS, (Same as Contractors, Merchants
General Rates Apply to any sale of goods or wares.)
176. PLUMBERS, supplies, other than licensed plumber. (Merchants
General mates Apply)
177• POCKEY GOLF, CARPET GOLF, OR MINIATURE GOLF COURSE, OR DRIVING
RANGE. (Merchants General gates Apply)
178. POULTRY DEALER, Maintaining a regular place of business.
(Groceries .dates Apply)
179• PRESSING WHILE YOU WAIT.(See Laundry)
180, PRINTING PLANT AND?OR JOB PRINTING SHOP. (Manufacturers Rates
Apply)
181. PRODUCE, vegetables or other farm products. (Grocery Rates
Apply) All persons operating under grower's certificate must
file a copy of such grower's certificate in the office of the
city clerk for each load of produce of any nature sold in the
city and must make an affidavit that such produce was actually
growm by such person, setting forth the specific place in which
it was grown, and circumstances under which it was grown, such
affidavit to be in form prepared by the city clerk, and must
obtain from the city clerk a permit to sell each load of such
produce before selling it or any part thereof.
182. PROFESSIONAL BATES. Each person, firm or corporation operating
a business or selling goods for which the Professional Hates
Apply shall pay a license based on his gross annual receipts.
(Gross annual receipts shall include only salaries, retainers,
fees, and other payments for services rendered or property sold)
as follows:
On less than $7, 500 - - - - - - - - - - - - - - 50.00
$7,500 and less than $12,500 - - - - - - - - - - 75.00
$12,500 and less than 017,500 - - - - - - - - - - 100.00
$17,500 and less than $22,500 - - - - - - - - - - 150.00
and also $2.00 on each $1,000 or major fraction thereof of the
gross annual receipts in excess of the sum of $22,500.00.
183. PUBLIC UTILITIES. Each person, firm or corporation engaged in
the business of selling electric current or energy within the
corporate limits of the City of Fairhope, Alabama, shall pay
an amount equal to three percent 0%) of gross receipts
received during previous calendar year in corporate limits; one
and one-half percent(12%)of gross receipts derived during the
preceding calendar year from sale of electric current or energy
to users or distributors thereof residing or having a place of
business outside corporate limits but within the police juris-
diction of said City.
184. PULLMAN. License tax is levied against all persons engaged
In the business of operating cars for transportation, accommo-
dation, comfort, convenience or safety of passengers on or
over any railway line in whole or in part within this state,
whether such car be sleeping, palace, parlor, chair, dining, or
buffet car for the privilege of doing antra -state business
within the limits of the municipality- - - - - - - -$ 10.00
185. RADIOS AND/OR TELEVISIONS, Sales or Repairs. (Merchants
General rates Apply)
186. RADIO BROADCASTIIG STATIONS - - - - - - - - - - - --$100.00
and also 1/10 of 1% on all annual gross receipts in excess of
the sum of $509000.00.
187. BAGS. See Old Rags.
188. RAILROADS having an office or running cars into the city for
business or transporting freight or passengers from this city
to other points in the state, it being not the purpose to tax
Interstate business. EACH - - - - - - - - - - - - $ 125.00
It is not intended hereby that any part of such tax or license
Is levied on transportation transacted for the United States
government and all such business is hereby expressly exempt
from the provisions of this Section. (See also Pullman.)
189. REAL ESTATE AGENT. (Professional Bates Apply)
190. REAL ESTATE DEALERS, buying and selling for their own account
- - - - - - - - - - - - - - - - - $100.00
191. REPAIR SHOP.
(a) Where primary business is repairing. (Merchants General
Hates Apply)
(b) Where primary business is manufacturing. (Manufacturers
Rates Apply)
192• RESTAURANT OR CAFE OR LUNCH STAND. (Groceries mates Apply)
(No license shall be issued under this subdivision except upon
presentation to the City Clerk of a certificate from the county
health officer as required by state law.)
193• ROLLING STORES AND SELLING FROM TRUCKS OR OTHE3 VEHICLES.
(Merchants General Rates Apply)
194. RUMMAGE SALES.
Per year or part of year not prorated - - - - - - - $ 10.00
NOTE: The Mayor shall be authorized to permit churches and
other charitable organizations to hold rummage sales on specific
occasions without paying the foregoing license.
195- SAND AND GRAVEL, Producers. (Manufacturers lutes Apply)
196. SAND AND GRAVEL, Dealer. (Merchants General :Rates Apply)
197• SAW FILING - - - - - - - - - - - - - - - - - - - - $ 10.00
198. SAWMILL. (Manufacturers mates Apply,)
199. SECONDHAND DEALER. (See Clothes, Old Bags, Junk Dealer)
200. SEPTIC TANK CLEANEAS.(Merchants General Rates Apply)
201. SEWING MACHINE COMPANY, or dealer. (Merchants General Fates
Apply)
202. SHOE AND BOOT REPAIRING. (Merchants General gates Apply)
203- SHOESHINE STAND, if separate business- - - - - - - 10.00
204. SHOOTING GALLERIES - - - - - - - - - - - - - - - - 100.00
(This license issued only with the approval of the City Council)
205- SHOPS -(Merchants General gates Apply)
206. SHOWS (See also Circus)
Street fairs and street carnivals, per week, not prorated
-$ 250.00
No license for street fair or street carnival shall be issued
without approval of and special permit from the city council
upon showing that such street fair or carnival is sponsored by
some responsible local organization and will be conducted in
a proper manner and without violation of any city or state
ordinances or laws. (All street parades must get a permit from
the Mayor)
207. SIGNS. Neon, electric, etc., manufacturers or dealers. (Merchants
General Rates Apply)
208- SILK OR TEXTILE MILL. (Manufacturers Hates Apply)
209. SKATING RINK. (Merchants General Hates Apply)
210. SLAUGHTERHOUSE. (Manufacturers Rates Apply)
211. STAMP OR PREMIUM STORE: OR AGENT.
(a) Premium redemption store. Each person engaging in or
operating a premium redemption store where trading stamps are
redeemable for premiums or things of value shall be subject
to the Merchants General Bates on the annual gross retail value
of premiums delivered in redemption of ►.such stamps during the
preceding year.
(b) Sale of stamps. Eachperson engaged in -or carrying on
the business of issuing, lending, licensing or selling to
merchants or vendors trading stamps which are redeemable for
premiums or things of value shall pay a license on the basis of
the Merchants General Bates on the annual gross receipts for
the preceding year.
212. STORAGE, BATTERIES, Dealer. (Merchants General Hates Apply)
213- STORM WINDOWS AND DOORS, selling or erecting. (Merchants General
Bates Apply)
214. STOVES. (Merchants General Bates Apply)
215• TAX CONSULTANTS, Persons preparing income tax and/or other
tax papers. (Professional gates ripply)
216. TAXICABS. Any person engaged in the business of operating
automobiles or other motor vehicles for hire commonly called
and known as taxicabs shall pay an annual license tax for each
vehicle so operated of - - — - - - - - - - - - - - $ 25.00
In addition it shall be unlawful for any person to drive or
operate a taxicab unless he shall wear a cap or hat with the
words "Licensed Operator" in plain, legible letters appearing
on the front. Each licensed operator shall pay an annual
license of $5.00 provided, however, that no person shall
engage in or be licensed to operate a taxicab without first
having secured a franchlse for same from the City of Fairhope.
217• TELEGRAPH COMPANY. Each person engaged in the business of
telegraphy in the city, in receiving telegraphic messages at
the city, and transmitting same to points or stations in the
state and receiving messages at the city, from points or stations
in the state, shall pay to the city a license or privilege tax
of- - - - - - - - - - - - - - - - - - - - - - - - -$ 37.50
218. TELEPHONE COMPANY OR EXCHANGE, operating in this city$210.00
219• TELEPHONE, LONG DISTANCE COMPANY - - - - - - - - - - $ 53.00
220, TELEVISION CABLE SERVICES, where not specified in franchise
- - - - - - - - - - - - - - - - - - $100. 00
221, TELEVISION BROADCASTING STATIONS - - - - - - - - --$150.00
and also 1/10 of 1% on all gross annual receipts in excess of
the sum of $509000.00.
222. TIN SHOP and/or SHEET METAL SHOP. (Merchants General Hates
Apply)
223. TOURIST CAMP OR CABINS. (See Hotels and Motels)
224. TOURIST HOMES- - - - - - - - - - - - - - - - - - - � 35,00
225. TRAILER COURTS, PARKS OR CAMPS'
Each person, firm or corporation engaged in maintaining or
operating a lot or place other than a storage garage, where a
charge is made for a storage or parking of vehicles, common-
ly known as house trailers for long or short periods of time,
shall pay an annual license as follows:
For the first two prepared trailer spaces - - - - -$ 50.00
For each additional space - - - - - - - - - - - - - 2.00
226. TRAILERS. Selling and/or dealing in house trailers. (Same
as Automobiles.)
227, TRANSFER. Motor Vehicle, local for carrying freight,
For first vehicle - - - - - - - - - - - - - - - - -$ 50,00
Each additional motor vehicle carrying freight - - 25.00
(All motor vehicles are to be numbered with tag furnished by
the city clerk. Owners shall pay 500 per tag to the Clerk,)
228. TYPEWRITER VL�CHINIES, ADDII cG T+iACHINES, sales o_.- repair.
(Merchants General Rates Apply)
229. UNDEX2AKEaS AND EMBALMERS, (Merchants General Hates Apply)
230. UNLOADING PRIVILEGES. Any person who unloads, delivers, dis-
tributes or disposes of any goods, wares, merchandise or produce
in the city, which goods, wares, merchandise or produce was
transported from a point without the city and is not covered
by any other license herein - - - - - - - - - - --$100,00
231, UPHOLSTE.gEr3S. ( Merchants General bates Apply)
232. VENDING MACHINE AND. VENDING MACHINE OPERATORS*- Each person
owning , operating, possesing, or giving space in their
place of business to a lawful autimatic merchandise, drink
food, picture or information vending, dispensing, or displaying
machine or a machine on which a person is weighed shall pay a
license tax for each machine as follows:
For any machine operated by pennies;.,.,,,,,,.•..... 1.00
For any machine vending peanuts or peanut products only! (�(� ...•• .x n P 4' v (, r r 1, f( f I C r C l C i C( I C C C C( Q... C .t . - C I I C " C( C( C C 1 0 0 0
For any machine operated by nichols and dimes and dispensing
merchandise, food, drinks, or weighing ............... 10.00
For any machine dispensing cigarettes..**...*.,.,.,,.10.00
For any maet-vaor amusement machine operated by a nichol or
dime or greater than a dime,,,,,,,,,,,,,,,,,,,,,,,,,, 15,00
For any machine dispensing merchandise, food, or drink
operated by coins greater than a dime ................ 15.00
This license shall be due and payable by the person, owner
or propri(�ter , of the place of business where such vending
machine is located.
Failure to have on the machine a sticker furnished by the
City Clerk's office evedencing payment of said license tax
shall be prima facie evidence that a license tax on said'
machine has not been paid.
This schedule shall not apply to any coin operated gas meter,
or telephone , or to any machine vending postage stamps
or other necessary articles on a non profit basis for emergency
use only by employees. Music vending machine operator: Each
person operating one or more music vending machines, juke boxes
or machines of like kind at places other than his own place of
busoness shall be classified as a music vending machine operator
and shall pay to the City a privilage license therfor per year
as follows:
Residence Operator:............................100.00
Itinerant Operator:............................200.00
233• VETERINARIAN. ( Professional Rates Apply)
234. WALLPAPER, PICTURE FRAMES, OR WINDOW GLASS. ( Merchants
gates Apply)
235• WAREHOUSE. Public Cotton warehouse up to 5,000 bales
capacity ........................................... 100.00
And in addition 4¢ per bale on each bale above 5,000 bales
held on December 31st of the preceding year and in addition
4¢ per bale on each bale above 5,000 held on July 1st of the
current year.
236. WAREHOUSE. other than cotton warehouse..0..0...100.00
237. WATCH AND CLOCK REPAIRING. Merchants General i3ates
Apply.
238. WELDING SHOP. ( Merchants General Rates Apply)
239• WELDING PRODUCTS. Each person, firm or corporation
selling welding products such as oxygen, and/or acetylene.
( Merchants General iiates Apply)
240. WOOD. Dealing in & hauling and delivering wood.
Mercaants General Rates Apply. )
241. WEATHER STRIPPERS. ( Contractors Ataes Apply)
242. WINDOW WASHERS OR CLEANERS. ( Merchants General Rates
Apply.)
SECTION 9-2 UNLAWFUL TO DO BUSINESS BEF0:3E OBTAINING LICENSE.
It shall be unlawful for any person to engage in any business or
vocation in the City of Fairhope or its Police jurisdiction
without first having procured a valid license therfor, and each day
during which said business is so engaged shall constitute a separate
offense.
SECTION 9-3 . PAYMENT OF LICENSE TAX AND FEE. Before any person
shall engage in or carry on any business or do any act within the
corporate limits or within the Police jurisdiction of the City
for which a license is required by this code, he shall pay to the
City Clerk the amount required herein for such license , plus a fee
of fifty cents (.50 ) for the issuance thereof.
SECTION 9-4. LICENSE YEAR. Except as otherwise specifically provided
in the schedule of licenses, all licenses fixed therein shall be
annual, beginning on the first day of January each year, and ending
on the thirty first day of December of each year, and each license
Issued under the authority of this article whether issued on or after
the first day of January of the year for which it is issued, shall
expire on the thirty first day of December of that year.
Any license issued for a business commenced after July first of the
calende r year for which it is issued may be issued on payment of
one- half ( ') of the subject of such license , except as other-
wise specifically provided herein. This provision shall not apply
to licenses based on gross receipts , which license shall be based
upon the actual amount of gross receipts for such period as herein
provided.
SECTION 9-5. DUE DATE AND PENALTIES. All privilage license taxes
levied hereunder shall. be due on the first day of January of each
year and shall be deliquent on the following first day of February ,
except that Insurance licenses levied hereunder shall not be
deliquent until the following second day of March. In the event of
any license levied hereunder shall not be paid before the same has
become deliquent, there shall be added thereto a penalty of fifteen
percent ( 15%) of the amount of such license plus interest at the rate
of six percent ( 6% ) a year from the date of such deliquency, and a
citation fee of One dollar and nifty cents ( 1.50), which penalty,
Interest and citation fee must be collected by the City Clerk when the
license is issued.
SECTION 9-6. SWOi3N STATEMENT. In all cases where the amount of license
tax is dependent upon the amount of business done, gross receipts,
value of stock or equipment, number of employees, or any other
factor or factors , whatsoever, it shall be the duty of the person
subject to such tax to render to the City Clerk , on or prior to the
date when such tax becomes due , a sworn statement showing the factors
herein above mentioned , one or several, as the case may require
for the ascertainment of the classification of such person for
license taxation purposes and the correct amount of license tax
to which he is subject.
Upon receipt of license tax based upon the classification of
such person as shown by his sworn statement , the City Clerk
shall issue appropriate license , but the issuance and grant thereof
is expressly conditional upon the truth and accuracy of such sworn
statement , and the same shall be revocable by the Council of the
City of Fairhope as inadvertently and mistakenly granted and issued'
wherever it shall be made to satisfactorily appear to said Council
that the sworn statement is false and incorrect , or that the holder
of such license has not paid to the City of i!airhope the correct
amount of license tax.
SECTION 9-7. PLACE OF BUSINESS. Any person desiring to engage in
any trade , business, occupation, or profession, for which a license
is required and for which a fixed place of business is required
shall designate the place at which said business , trade, occupation
or profession is to be carried on, and the license to be issued
thereunder shall designate such place and the license shall authorize
the carrying on of such trade, business, occupation, or profession
only at such place. Location of such place of business shall comply
with the zoning requirements of the City. For each place at which
said trade, business, or occupation, or profession is carried on
a separate license fPe and tax shall be paid.
SECTION 9-7 ( CON'T.) Maintainence of a place for the carrying
on of a business, vocation, occupation or profession shall be
prima facie evidence that the person so maintaining , or in
charge of the place , is carrying on the business, vocation,
occupation, or profession for'the carrying on of such said
place is maintained.
SECTION 9-8. DEALING IN TWO OR MORE ARTICLES; ENGAGING IN TWO
OR MORE BUSINESSES. Any person engaging in two or more businesses
trades, callings, or professions for which a license is required,
shall for each business location take out and pay for a license
for each line of business, trade, calling, or profession, for
which a license is required; provided, however, when all such
businesses, trades, callings,,or professions, are covered by
catagories or classifications in which the Merchants General
Bates, Groceries r3ates, or Professional mates, apply, such person
shall be required to pay in addition to any applicable license
designated herein as a public policy license , only one license for
each business location, which license shall be based callings, or
professions, at such location and the rateof such tax shall be for
that category which comprises the maximum dollar volume of the
total receipts of such businesses, trades, callings, or professions,
at such location.
SECTION 9-9. LICENSE TO BE EXHIBITED. Each license shall be posted
in a conspicuous place, where such business or occupation is
carried on, and the holder of such license shall immediately show suc
license to the City Clerk , License inspector, auditor, or their
duly authorized deputies, or any Police Officer of the City , upon
being so requested by such person or persons.
Whenever a license is issued for the use or operation of any
vehicle , vending machine, etc, there shall be issued to the
licensee a metal plate, sticker , or similar evidence of license
so that it shall be the duty of such licensee to attach or secure
such plate , stickers or similar evidence of license so that it may
be conspicuous from the outside of such vehicle , vending machine,
etc., and it shall be unlawful for any person to use or operaate
such vehicle, vending machine, etc., not having such evidence
attached.
SECTION 9-10 . BUSINESS WITHOUT THE CORPORATE LIMITS.
.Each person engaging in or carrying on -any exhibition , trade
business, vocation, occupation, or profession, or doing any
act herein specified outside the corporate limits of The City of
Fairhope, but within the Police jurisdiction thereof, shall take'
out a license and pay therefor an amount equal to one-half the
amount of license tax to which'he would be subject were such exhib-
ition, tirade, business, vocation, occupation, or profession,
engaged in or carried on within the corporate limits of the City
of Fairhope,. All such persons shall be subject to all of the license
tax -laws of the City of Fairhope applicable within 'the corporate
limits thereof except as otherwise provided in this section.
It is hereby declared to be the purpose of this section
to license such exhibition, trade, business, vocation, occupation,
or profession, or other act so specified for police and fire
protection only, and not for revenue.
SECTION 9-11 . DEFINITION QF GROSS RECEIPTS. Where the amount of
the license is based on the gross receipts , the term " Gross
Receipts" unless the contrary clearly applies, shall mean the
entire receipts of the business, vocation, occupation, or pxo-
fession, engaged in, including all receipts from sales regardless
of the place where the sale was solicited, place where the contract
of sale was consummated, or the place of delivery , and -shall include
the amount of federal excise tax , and shall not contemplate any
q deductions for any purpose not specifically provided for,
The gross receipts or gross sales referred to are those of such
business for the year next preceding the current license year;
provided, however, that if said business did not operate the en-
tire next preceding year , than the license tax shall be based upon
the amount of receipts, or sales, which bears the same relationship
to the actual amount of sales or receipts during such preceding
year as the entire year to such time which said business was operated
during such preceding year. If the operation of such business
did not commence until on or after January first of the current
license year ., the gross receipts or gross sales reffered to are
the actual gross receipts of such business for the current year
SECTION 9-11 ( CON'T.) DEF. OF GROSS RECEIPTS.
estimated at the time of issuance of said license , and adjusted
when the actual amounts are available.
SECTION 9-12 DEFINITION OF PERSON. The term It person "as used
in this Code shall include an individual , a corporation, a
partnership, an association, a joint stock company, a business trust,
an unincorporated organization, or any entity or business enterprise.
SECTION 9-13 WHOLESALE OR RETAIL LICENSE. Where a person Is engaged
In furnishings_or selling goods , wares or other products, at
wholesale, unless the context clearly appears otherwise , he shall
pay a license based on the wholesale rate for the sam a classification
that a retail mercaant would pay for the products if sold at retail.
The term " wholesale rate" means a sale to a merchant, jobber, dealer,
or to any person for resale and shall include sales of building
materials to contractors for use in their business and sales to
schools, hospitals, and other similar institutions. Anything herein
to the contrary notwithstanding a person shall be entitled to the
wholesale rate only if more than eighty percent ( 80% ) of his
gross receipts are from wholesale sabs. Any merchant claimimg'
the benefit of the wholesale rate of license tax must be able to pro-
duce sufficient records or other information to prove sales at
wholesale in the required percentage or the license at the retail
rate shall apply.
SECTION 9-14 FOOD ESTABLISHMENTS . Any establishment selling
articles of food or drinks must have a permit from the county
health department before the City shall issue a license.
SECTION 9-i5 . EXEMPTIONS FOR ELIGIBLE VETERANS. . Any person
applying for a license tax exemption and commutation for eligible
veterans shall , before receiving said exemption and commutation
execute and file with the City Clerk sufficient proof of
eligibility as provided in 'Title 51, Sections 864 ( 1) through
864 ( 8) , Code of Alabama , 1940, as amended.
SECTION 9-16 . LICENSE TAKES HIGHEST CLASSIFICATION.
Whenever more than one license classification under this code or
any ordinance of the City of Fairhope shall apply to any business,
vocation, occupation, calling, or profession in which any person may
be engaged in the City of Fairhope or its police jurisdiction, that
classification shall apply which provides for the highest amount of
license , and, in the event a license under a classification for a
smaller amount of license is erroneously issued, the City Clerk is
hereby authorized to recall and cabeel the same as issued in error
and require a license under a classification calling for such highest
license tax , without penalty to licensee unless in the opinion of$
the City Clerk , supported by the City Council, an attempt to defraud
was made by licensee.
SECTION 9-1? . REVOCATION OF LICENSE. Any lawful license issued to
any person to conduct any business shall be subject to revocation
by the City Council for the violation by the licensee , his agent,
servant, or employee, of any provision of this code or of any
ordinance of the City of rairhope, or any criminal law of The State
of Alabama ; and shall also be subject to revocation by the City
Council if in connection with the issuance or renewal of any license,
the licensee or any agent filed or cauded to be filed any application
affidavit, statement or other document containing any untrue or mis-
leading statenent or ommission of a maternal fact.
SECTION 9-18 . AUDIT OF RECORDS. Upon demand by the City Clerk of
the City of Fairhope, or his authorized deputy , auditor or rep-
resentative, it shall be the duty of any person subject to or
holding a license from the City of Fairhope to furnish such City
Clerk , or his authorized deputy, or auditor , or representative,
without delay , all such information as may be required for det-
ermination of the proper classification of such person for license
taxation purposes , or for determination of the correct amount of
license tax to which such person is subject., and to that end it shall
be the duty of such person to submit to the City Clerk , or his
authorized deputy, auditor, or representative , for inspection and
examination , during reasonable business hours, at such person°s
Dlace of business in the City of Fairhope or its police jurisdiction
SECTION 9-18 ( CON'T.) all books of account, invoices,
bank statements, sales tax records, state and federal
income tax records, reports and memoranda containing
entries showing the amount of purchases, sales, receipts,
inventories, and any other information from which the
correct license tax classification of such person
may bo-ascertained , and the correct amount of such license
to which such person is subject may be determined. It
shall be unlawful for any person to fail or refuse to
perform any duty herein imposed, or to obstruct or inter-
fere with the City Clerk or his deputies,auditor, or rep-
resentative, in obtaining information necessary or con-
venient for the determination of the proper license tax
of such person. Each day's failure or refusal to perform
any duty herein imposed shall constitute a saperate offense.
SECTION 9-19 Inadequate Aecords. If any person subject
to or holding a license from the City of Fairhope does
not have in his possesion , or under his control, in the
City of Fairhope, or its police jurisdiction, true and
Intelligible books of account, invoices, bank statements,
sales tax records, state and federal income tax records,
reports or memoranda correctly showing the data and in-
formation necessary for determination of the classifica-
tion to which such person belongs, and for determination
of the correct amount of the license tax due, or if, having
in his possesion or under his control such records, he
shall fail or refuse to submit and exhibit the same for
inspection and examination as herein required, then, in
either event, it shall be the duty of the City Clerk to
ascertain from such information and data as he may reason-
ably obtain, the license tax classification of such person
and to give such person notice of said assesment, and to
demand ofT'such person immediate payment of the amount of
such license tax ascertained to be due, less any amount
such person may have theretofore paid upon such license
tax. If the amount of the license tax so ascertained
and demanded is not paid within ten days after receipt of
notice of the assesment and demand for payment thereof, the
City Clerk shall notify such person by registered mail that
at a time and place specified in said notice, he will apply
to the City Council for revocation of such person's license.
At the time and place so specified the person may appear
before the City Council in person or by counsel, one or
both, and show cause, if any there be why said license shall
not be revoked. At any such hearing and for all other per -
poses, the decision and determination of the City Clerk as
to the classification and the amount of the license tax due
shall be deemed correct and final, unless, anduntil it be
satisfactorily shown that such decision and determination
is Incorrect.
SECTION 9-20 LIEN FOE LICENSE TAX. As of the date the license
is due , a lien shall attachon all property , both real and
personal used in an exhibition, trade, business, vocation,
occupation, or profession for which a license is or may
be required by the City of Fairhope, This lien shall be sup-
erior to all other liens , except the liens of the State,
County, and City of Faithope for taxes, and the lein of
the State and County for license. Such lien may be enforced
by an attachment or in equity.
.)N 9-21 RIGHT AND DUTY TO INSPECT AEC .N.D/Oi
„iANDISE PLACED IN PUBLIC WAREHOUSES Ow�3 O'.�n.EA STORAGE
FACILITIES. It shall be the right and duty of the City
Clerk, or his authorized deputy, auditor , or representative,
to inspect from time to time during reasonable business hours
all records, books, and other papers or documents as well
as the merchandise itself that is placed in public ware-
houses in the City of Fairhope and the police Jurisdiction
thereof, as well as all other places where merchandise -is
stored for or by some person other than the owner or op-
erator of the place where said merchandise is stored. In-
formation obtained from such inspection and investigation
is to be used as an aid in determining the proper class-
ification of the owner of said merchandise for license tax-
ation and for fixing the amount of such license tax , and
It shall be unlawful for any person to impede, hinder, or
obstruct, the City Clerk or his authorized deputy, auditor,
or representative in the reasonable performance of his duties
SECTION 9-22 PENALTIES. Any person violating any provisions
of this Code, or doing any act made unlawful by the terms
of this Code, or declared by this Code to be an offense
against the City of Fairhope , shall upon conviction in any
case be fined not less than one dollar ( $ 1.00), nor more
than one hundred dollars ( 100,00) and may be also sentenced
to hard labor for the City of Fairhope for a time not exceeding
six months, either or both, at the discretion of the Court
trying the case.
SECTION 9-23 INTERSTATE COMMERCE. No provisions of this Code
shall be applied so as to impose any unlawful tax or unlawful
burden on interstate commerce or on ony activity o:f, the
State or Federal government ; or in any manner which is re-
pugnant to or violates any provisions of the United States
or Alabama Constitutions.
section 9-24 INFORMATION MAY NOT RE DIVULGED. It shall be
unlawful for any person in connection with the administration
of this Code to divulge any information obtained by him in the
course of inspection and examination of the books of account,
invoices, bank statements, sales tax records, state and federal
income tax records, or other reports or memoranda of the Tax
Payer made pursuant to the provisions hereof , except to the
Mayor, the City Council, the City Clerk, the City Attorney,
or their agents or representatives connected with the ad-
ministration of this Code.
section 9-25 POWER TO CHANGE LICENSE . This adoption of this
schedule of licenses shall not abridge the .right of the Council
of the City of Fairhope to change, alter, increase, decrease,
or revoke any of thb said licenses at any time, And when any
increase is amde unless the same is paid in thirty days , the
license shall be revoked and no further business carried on
thereunder; nor shall it abridge the right of the Council of
the City of Fairhope to require a license for any business,
occupation, vocation, or profession , not included in this
schedule.
SECTION 9-26 LICENSES NOT SPECIFIED. On any business occ-
upation , or article not specified in this article the
Mayor shall fix such license as may be just and proper not
to exceed one hundred dollars ( $ 100.00 ), and report the
same to the next meeting of the City Council for such action
as may be deemed proper in the premises.
ADOPTED, this .5�`�r` �'� day of �-r �. ,) / ?174
saes' P. Nix I
yor of the City of
irhope, Alabama
,,-ATTEST.-.
Riarle uo iioore i
City Clerk, City of Fairhope, Alabama